https://www.taxtmi.com/caselaws?id=782344 CESTAT Ahmedabad allowed the appeals of a 100% EOU engaged in segregation and manufacture of goods from brass scrap, setting aside demands of customs duty, excise duty, and penalties. Relying on its earlier decision in Deep Recycling Industries, the Tribunal held that under Notification No. 52/2003-Cus and parallel Notification No. 22/2003-CE, waste and scrap generated, even beyond input-output norms, remain exempt so long as the materials are used in manufacture and any waste cleared is on payment of duty. As the appellant had paid duty on all cleared goods, no duty demand survived. en-us Fri, 31 Oct 2025 00:00:00 +0530 Wed, 26 Nov 2025 13:16:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782344 CESTAT Ahmedabad allowed the appeals of a 100% EOU engaged in segregation and manufacture of goods from brass scrap, setting aside demands of customs duty, excise duty, and penalties. Relying on its earlier decision in Deep Recycling Industries, the Tribunal held that under Notification No. 52/2003-Cus and parallel Notification No. 22/2003-CE, waste and scrap generated, even beyond input-output norms, remain exempt so long as the materials are used in manufacture and any waste cleared is on payment of duty. As the appellant had paid duty on all cleared goods, no duty demand survived. Case-Laws Customs Fri, 31 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782344